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扬州机械厂根据市场需要,发展规模经济,确定1993年与仪征市电力铸造厂进行合资,由扬州机械厂投入生产设备和工装模具,仪征电力厂投入厂房、辅助设施、水、电系统和运输车辆,合资兴办扬州建筑机械总厂仪征分厂。制度规定,投资单位的投入资产,必须通过国有资产管理部门立项委托资产评估单位进行资产评估。笔者就两厂合资的资产评估工作谈几点认识,并就资产评估的帐务处理方法进行探讨。一、资产评估是改革开放的需要资产评估是改革开放的产物,是经济体制改革和商品经济发展的客观需要。随着改革的深化和发展,企业之间,在国家制度允许的范围内,往往进行互相参股或合
Yangzhou Machinery Factory has established a joint venture with the Yizheng Electric Power Foundry in 1993 in accordance with market needs and the development of economies of scale. The Yangzhou Machinery Plant has put into production equipment and tooling molds. Yizheng Power Plant has invested in plant, auxiliary facilities, water, electric systems and transportation vehicles. , Jointly established Yangzhou Construction Machinery Plant Yizheng Branch. The system stipulates that the investment assets of the investment unit must be evaluated by the entrusted asset assessment unit through the state-owned assets management department. The author discusses several points of understanding of the joint venture’s asset assessment work between the two plants and discusses the method of accounting treatment of asset assessment. First, asset assessment is the need for reform and opening up. Asset assessment is the product of reform and opening up. It is an objective requirement for the reform of the economic system and the development of the commodity economy. With the deepening and development of reforms, enterprises often engage in joint stock ownership or cooperation within the scope permitted by the national system.